Char#y number.- 1195945 100 & FIRST FOUNDATION TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
100 & FIRST FOUNDATION coKrEKrs P89e Reference andA¢mlnlstraive Detai15 of the Charity, its Tru8lees and Adviseis Trustee$, Report Independent Exarnlnovs Rèporl Recelpts and Payments Account Nots6 to the Accounts 9.10
100 & FIRST FOUNDATION REFERENCE ANDADMINISTRATIVE DETAILS OFTHE CHARITY, ITSTRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025 Sanlc*r LÈAdership ol th• Charity m C103d, Chief Exe¢ulive Officer Trustees TIM Maynard (Chairl Piers Hedley (Resigned 6 O¢lober 20251 Ben Bouohttsn-while Ch8ilolle PowlÈsland IAppoinled 1 April 20251 Ggorge Mayhew (Appointed 10 Ottobe¥ 20251 Organlsatlon Type Charilable IncorporaleLI Qrganisat5on Charlty Regl$tered Number 11945 Piin¢ip¥l Oflice Heritage Exchan9e, South Lane, Elland, HX5 OHG Indopen(knt EKarn¥)er WIN HDdg8on FCCA, HodgEon H8y Lld. Herilage Exchange. South Lane, Elland HX5 OHG B4nkers NatKsnal Westminster 8ank Page 1
100 & FIRST FOUNDATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Tiuslees pr8sent their Annual report together wnh the financi81 statement5 of the charity for the year en4Yed 31 August 2025. Flnan¢i?l Revlew The Sta¢ern8nl of Financial Arlivitl8S 5*owed thal lolal re¢oipt5 for the year wfj £194,87912024'. £221.8311 whS¢h led lo a n81 cash surplus of £18.861 12024.. £48.8581 and total cash reserves 8t 31 Augu 2025 of £115.30712024'. £96.6261. The reduction in income was principally due to not hosting another significant fund-rai$ing evpnl in the year oftset by high8r corporate and othef donationB. Costs W8re 1.6% higher Ih&n the previous year éue io incr84sed 8iaff numbefs to d81iv8r k8y projee15. the costs of which were funded from $avings frorn event costs. Pollcy on Rèserves 100 & Fir8t Foundation work with a number ol vulnerable people and recogni56 that thè fèmoval of delivery due to funding shoNages can undermine al4dY prec8riou3 levels of trust in their Ilves. The Trusle88 recognise that sound financlal planning tneans th8t we be¢ome sustainable 8nd operate withln the charity's needs. But on occa&on, Ihe charity may enwunler challenges whiGh affect lunding Stream5. For Ihls reason. the charity maintains 8 reserve of three months of Operan9 6xp6nses bul can draw on addOnal resources if required. Oblectlve$ of the Charity Th8 charily's oble¢tiYes remained conslstent throughout the yoar and are.. To Support prisoners, 8x-offendprs and vulnerae Indlvldu31s through menloring, rehabi1tt81ion and reintegration. To intervene eady with young people at risk of 8x¢lusion, crfminal exploitatlon or disengagement from 8ducatlon. To promote emotional resilience. p051tlV8 idenlily and long-term wellbeing. To recluce long-ierm harrn c8us8d by s0¢ial exclLtsion by providing opptsrtuThily. aspiration and support. Overv5ew of thè Y•ar The year has been tsne of consolidation. strategic development Ènd increased delivery for 100 6 First Foundation. Across cusltsdia5. 5ch(K)l-based and alternative provsslon servic0$. Iho charity condnLJeé lo focus on interruption ol the school-ttrprison pipeline, early in18Th8nb"on for vulnerable young people. 8nd su51aine reh8bilitation for those already within the criminal justice sy5tern. During the year, the charily direcuy aupported over 85 beRefiuaries 8cross Hertfordshirg and Oorset through cust¢dy-b8sed programme$. school and all8rn81iv& prowsion interventions, and Ihrough-the-gate mentoring. Trustees are encouraged by the depth of eng8gemÈni èchisved, strong completion rates acros6 programmes and the demonstrable improvements in eonfidence. resilien¢e and post-release outcome$. Publi¢ awareness continueos to prow, wlth Linkedln followers in¢rea5ing by 1500/0 and Instagram engag8menl rising by 21%. strenglhening Ihe charily s fundraising leach and professiorTr81 networks. Recognition of the chaflty s work 3mong schools, prison PBrtners 8nd community oroani5¥1ions continu&d to inciease. A¢tiV4ties and Achlevement¥ Schools and E8rl Int8rvenllon Our work in custodial settings and puw'l refeiral units has 49opened our underst8ndlng of the risk indicators whl¢h lead young p8oplo Into the justice systErn. One of the most predominanl risk indi¢ator$ amongst our prison and PRU beneficiaries was school èxclusion. We spent lime with individuals Igarning aboui hobv Page 2
100 & FIRST FOUNDATION made Ihetn feel, not only aboul themselves as an indivi(Ju81. but also about Iheir place in soclety. Overwhelmingly. they stated how rt tnade Ihem leÈl different, unwel¢omed and ull'rnately hopeless. In many cases. hopelessness becarTre Teafned helplessness and an inability lo makÈ ¢onslructive or pro-soclal decisions. Leèming this led us to look another slep down lh6 schwl-lo-pfison plp@line, at schools thÈtnselves and 8arliei inlepfftniion 0dls. For us, e2rly lrnterv8ntion n uiminal justic8 is a proactive approa¢h usin9 inlenslvo support methods for 8l-risk youlh and families to ppevenl ¢iiTne before it stsrts or10 8ddre8s low-level offenses early. 1. Growing Fulures- Hertfordshire Growing FutLJres is Ihe charity's preventative iniervention for young people permanently exclucled from mainstream education. During the ye8r. the progr8mrne was lelivered throug a pilot model al Links Academy PRU, Èngagsng vulnerable young people Ilirou9h hands-on horti¢uttuie, larmlng, cooklrg and enlerprtse activities, undetpiTrnefl by weekly menloring. Two pilot cahorls were delivered between Febru8ry and July 2025, supporling len students in iotal across Year 10 8nd Year 11. Oulcornes were lormally measured vs¢ng the Nlcholson McBride Resilience Sca. While overall average s¢ore5 iernained broadly Stable across the short six-w&ek delivery window, indivldual data revealed me3ningful progress lor sev8F81 pÈrticipanls, alongside v8luable 18arning for pro9ramme development. School Élalf Teported nolice8bl8 improvernents in sludent5' emotion81 re9ulalion. str8ss management and engagemenl durlng GCSE exam perlods. One student requested that the project lead remain present dvring an Èxam to help manage 8nxiÈly. highllgming the tIL15t and emollonal safely built Ihrou9h the programm&. Staff also noled the valve of leaining outside Ihe ¢la5sroom, where stuESen15 developed pradicBI life skllls suGh as leamwork. re8ponsib¥lily and self-expression. This learning direciiy informed Ihe redesign of Growing Fu1u5 into s year-long pToyraFnme from Seplemb8r 2025. enabling deeper latIonShip-bU11LnQ and rnore sustainable Impact. 2. Levgl Up- Dorsel Through Level Up we aim lo t2ckle root causes and k¢ep young people out of fofrnal justl¢e Systems by building resllienoe and offering Posilfve alternatives. Level Up is our early intervention programme, It combine5 personal support Ihrough 1-1 mentoring. wlh focu8sÈd delerrence through *ntera¢tion wilh people who have lived expÈrien¢e of school exclusion arbd Ihe formal jusiice system. These tnleraclions combine Clear warnings ol swlft, certain consequ8nces l¢Jeterrenc81 witti Inien$ivÈ. l8ilored sodal support Ihelpl lo 8ncourage Ihem to Ghoose 8llernative a¢tion5 and behaviours. A pilot for Levgl Up has been formally fund&d through Dorset Councll's Communkty Safpty Partnershlp and the Dorsel Pollce and Crim8 Commlssloner. We h8ve be9un work with Budmouth Academy in Weymolsth. In an 3re3 that has signific2nt depriv&tion, over 30% of pu1$ at Budmoulh are Pupil Premium, meaning they are fiom disadvantaged backgrDunds. WE have vJorke¢J with Budmouth to Identlfy 12 of their most vulnerable and al-ri5k young people. who will participate in the programme for the nexi year. Inler8¢lions have already begun 8nd earfy progress is being made. Cvstodlal and Resettlement Work Since our inception we have had a'sm811 nurAbpr5. big irnpact, philosophy. where we provlde Inien5fve long- term 5upporf for individuals. This 5UPPOrt looks drfterenl for &a¢h individual, sometimes 51 is abolrt mproYemen15 In the here and now. physical. mèntal and ernolion81 wellbein9. For olhers it is belng a non- judgemenlal critical trlend. guiding them throvgh Ihe chaotic transilion frorn prison lo the comrTrunity. For others il is about active, slruclural $upport. using our smafl. bul powerful nelwork lo provide tangible. real opportunilies for individuals. 3. HMP The Mount- Hertfordshire Durfno the y8ar. the charity d81iv8red the FOT Time programtne al HMP The Mounl, sUPPOrting in¢ivlduals seNin9 lonoer 5enleTrce5 throuoh 8 structured combination of classroom learning, physical training and Pa3e 3
100 & FIRST FOiINDATION tnEnioring. Fourteen partiiipant5 8nrolled on the programme, wlth gighl completing the full ¢OUFSè. Quanlitative evaluatlon using the New Gener&1 se-EfficaCY Sc81e 8howed 8 signific6nl average improvement of 5 points1+15.6%1. dtrrnonslr8ting increased confidence in goal-settino. problern-solving and persistence. These f4ndings align wh the in¢ependenl ev31ualiDn. completed by DF Hann2h Hammond. hl9hlighting the pttyJramme's positive smpa¢i on wellbeing r8h8bililatson potential. One participanl refl8Cted on the expernce. 'Everythi09 w8s very leam based. You 5UPPOrt your t88n)m81e... you'd leèrn somelhing in Ihe cl8ssroom. then apply it $tr&igM away in Irining." A kBy 51rengih of the programme was the connection to long-lerrn menlodng. The same Pamiupanl de$cribed thls support 8s'1nvaluabl6- it's someone who believes in you and that you cèn do something belter." Alongside progr8mrne d811v8ry. lh8 charity maintalned four a¢llve In-prf$on mentoring relationships at HMP The Mount. Formal Through-the-gate support was Provided to $rx indivi¢ua16 during the yeaf, including support into work. volunleÈiino. work readiness, Iraining and CV dev81opment. helping beneficiaries move toward5 5UStainable em DYrntnt and stablity post-release. 4. Hk4P Portland- Dorset Custo(Jial deliv8ry in Dorset continved to expand Ouring the yèar. wlth the charity delivering mulllple PTogrammes 8t HMP Portlznd und&r Ihe For fime and Be Ro¢k Sofid models. A¢r0s5 fhTee ¢ustodl85 cohoris between Sepletnber 2024 and April 2025, 8 lot81 of 60 partpants engage with programmes, with strong completion rates across all cohorts. Feedback consistenuy hiohlighled improvements ITr physical heslth, mental wellbelng, re$llien¢e and sense of belongirbg. Participants r&ffèeted-. .1 8dded vrfh8t I h6ve le8rned into my lile, not just in Ihe gym but In the cl8ssroom as ¥YeM. I h8ve 8 new 5Ènse ¢ommunily.' "My rrtness has rmproved massively. as well as my men181 he8llh. I feel th8f l a¢811Y h8ve someone Ihat will support me Ihrovghprison and on ttJ road.. Lived-expertgTh¢e speakers and mentors played a ntral rLle In modelling resilience 8nd chanoe. One participant noted.. When w8 mel Ricky Nullall, I could c18arty $88 wh81 being rs&liont me•nt... ii made me feel th8t rfhe could cope wtth thai. Ihen I could cope bwth wh8t W8s going on my lrfe.. Throug1¢he-gate supporf remain5 a crititsl element of Ihe charfty's custodlal WOTk in DorseL During Ihe year. 24 indimduals wer¢ 8UPPOrt6d post-release. Ofthese. some weie directly supported into employmentlhrough thÈ ch8rity s nelworks. wilh 8 furiher sèven re¢eiving employment support such 8s CV writing and upskilling, all of whoTn secured etnployrnent. Wh51e some individuals &xparienc8d recall, Truslees view Gontinued engagement an¢J support as essential to long-term desistance rather th8n short-t¢rrn oul(omes. FundraS$lng The charity se(Aor continues to face major challenges when fundraising and th1s Is becomlno increaslngly more (Sifficult with both an in(eased demand foi 5ervicBS snLI continued cosl kYes8ures. Against th1$ ba¢kdrop. we have been exiremely successful In our appllc8tions to the ext8nt th8t monies rai6ed have been Sufficient to cover our cosls. More importanlly, we were awarded è number of gront$ which cover multiple year3 which allows us to p13n ahead with confidenc6. Robln Corbett Award The charity was honoured to be hlghly commended In Ihe 2024125 Robin Corbett Aword where our fo¢us on small number, big irnpacl was r8cognlsed as being Important In the rehabilltallve joumey ol indNidu8k. Page 4
100 & FIRST FOUNDATION Publ1¢ Benvfit The Trustees ctsnfirm that sll 8cIIviiies duiing the yeor delivered clear public benÈthl by sUppOn9 Isatsvantaged indivldvals to bulld resilienc8, develop positive identities, ii5k of reoffending. an irnprove long-term social and è.¢()notnic outcomes for thernselves and their communibe5. Governan¢o and Rlsk Managem•nt The Trust¢es continue lo assess Ihe major risks lo which Ihe charity is eKposed, in particular those late to Ihe operations and finances of Ihe CIO. Th& kÈy risks facing Ihe ¢h4rily include.. sustainatiility of funding, $8feguarding responsibilities, $tsll wellb8ing. d8livery capaiyty. Appropriaie policies remain place covEring all pl Ihese 8nd oth•T 8r828 and the Tru51ge$ remaln confident the charity's Currenl governance framework. Looklng Ahead The Trustees approved Ihe Straleglc Plan to 2028 durlno the year. FU1u ptioritie5 include". expansion of Level Up 8nd Growlng Futures, sirenglhening eM0y¢r partnerships, 8xpsin$ion of menlofing tapacfty, securing mulli-year fuTrding, infraslructure devÈlopmenl. ernbed(Slno quality assurance systerns. The TtU51pE5 ent&1 Ihe next phase of d8velopmènl wilh confiden. guided by stralegy underplnnÈd by tdenCe-bo$ed delivery People On 6 OGlober 2025 Piers H8dley stepped down 8s Chair and Tim Maynaid was sppointed in his pl4ce. We would like to Èxpres5 our graliiude for the work and guSd?nce Ihal Piers undertook during his lenure sin¢& incorporatOn. We also appolnied 2 new Trustees. Charlotte POt$land was appointed on 1 Aprll 2025 and has a background in safeguèrding vulnerablÈ adulls within Ihe piison esl818 as well a5 safeouaTding in an educalion s8lting. George Mayhew was appointed on fto Otlobei 2025 and his expertise spans 51rat8gic cornMunica0ft$, public relats"on$, criGls communications, and government and regu18tory ersgagernent. Charfotle and Georue will be crucial in the nexl phas8 of oui developmenl and we wish then every success in their new roles. DJrtng Ihe yèar. Sam Cload was appointed Chief Executive officer lo refiect not only his in£fe8sed responsibilities but also the growth of the Charity. Sam leads a leam of passlonale and highly skilled individuals and the Trustees would a150 like to express their thanks to all of them for IheiT eontinue commitm8nl, loyalty and hard work. Re¢Yuttment and Appolnlm¢nl of Tru51ees 100 & First Found81 CIO recruits and appoint5 Trew Trust8es in accordance wlth Ihe lollowin9 process: The Trustees publish an advertisement wlth a Role Description Interested pcrsons are invited lo contsct the existing Trustees. upon which they are provid8d wlth 8n Application Fortn. 3 Declaralion of Eliglbdity Forrn and Ihe deigils of current Trustees Applicants are shoruisled and invited for interview. in aGcordance with illlernal selection criteria Successful candid4le5 are nolified and provideLI wilh accoLJnls, othtsr relevant inlormglion relaling lo the Page 5
100 0 FIRST FOUNDATION Charity and its Gov8rnanc8 and aro ihell provid8d with an in-oepih Induction Into the Charity'5 actlviti8S. Trustee Induction and Tralnihg The Truslees maintsin g good working knowledge ot charity and best practice by gUlar reading of charity press articles and 5cruliny of the Charity ComTni5sion and olhEr Gowemtnenl and voluntary or9anisation advisory websile&. A process foT new Truslees has b88n 89reed where they will be olven copi88 of previou$ minutes #n(1 aiiend 8n induction session given by an experienced Trusl8e. Training 1$ encouraged and Trustees actively participate In str21egic oversighl. perforrn8n¢e review and risk monitoring. Statemènt of Trustee$, R•spon51blllly The Tru8leg3 arg responsib for prep2ring the Tru$tee5' Report in accordance th ¢harlly I3w and puidance. S¥dned on behawof the Charity'8 Trusiees.. StyJned.. Ben Bou D8t$d. 29.01. 2026 t•, Trustee Page 6
100 & FIRST FOUNDATION INDEPENDE14T EXAMINER'S REPORT TO THE TRUSTEES OF 100 & FIRST FOUNDATION FOR THE YEAR ENDED 31 AUGUST 2025 I r8PQrt Io the ItU5t8es on my examin8lK)n of Ihe accounts of the above charity flhe Trust") for Ihe year encfed 31 Augusi 2025 sel on page 8. Respectlve Trspon51b511tles ofTrustse5 8nd Examiner As the charitls trusiees, you are responsible for lh6 preparation of the a¢¢ourrts in acrdanCe with t reouirgrnf rits of ¢he Chatllwss Acl 2011 I'lhe Act'}. I report in respect of my eXInatiOn of the Trust's accounts (atried oul undw sectwjn 145 of the 2011 Acl and in ¢arwng wt rnyexamination, I followed Èll the applicatle 01CtionS gwen by Charity Commisslon under seclion 14515Kbl of the ACL Indewndent Examln*r's Stat•mont I have Gompleted my exarnThtion. I rthfirm that no materi81 matter5 hav8 come to my atten1KJn in conn8dion with Ihe examination which giv88 me caus8 lo believe th8l in, any rllaterial respect.. the acwjnting records were r1 kept in accordance 58clwJn 130 of It Charilks Act: or Ihe accounls did rt a¢Lth with the a¢cwrFting rerS.. or the a¢coun15 did mt umply with Ihe applicable requirements concernlng Ihe forni and cont8nt of 8c£ount8 set out in the Chariti85 (Attovnts and Rewrtsl Regulations 2008 other than any requir8menl that the aceoLmts 9& a'tnje and fair. view whid) Is nol a matter consided as part of an indeperK18nl examination. I have no concerns and have come across no otheF ¥n&tlers in Connection with the exanin8tion lo which attention shwld be drawn in Ihi4 repcrt in der•0 enable 8 proper understènth'TrJ of Ihe accounts to b8 reachetl. Signed.. Will Hodgson Daled.. CCA, son Hey Ltd Page 7
100 & FIRST FOUNDATION RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Notes Year en¢J¢d 31 August 2025 Year •nd•d 31 August 2024 Recelpts Ind¥vi(luHI Don?Uons HK4RC Charities Gift Corporate artd (Jhw DonaUon8 Events Ihterest R8¢eived Total Recelpts 23,084 4,175 156.820 9,642 1.158 8,734 2,40S 127.250 B4,109 1.333 Payments Ncm-S81ar Costs of Project5 Cost of Events Staff Wag8S PAYE and NIC Paytnent5 Pension Payments Insurance Accountancy Fees Travel. Subsislenee ano SuThJry Expenses Car Leasir Computer Expense5 Promotion and Advertislng T)tal PaymÈnts 9.146 2.196 98.254 40,635 9.870 297 1.075 3.970 3.971 1.222 17,486 36.618 73,094 17,025 6,468 297 850 6,903 2.407 2,035 176198 172,973 N¢t Roc•lpt8 Cash Funds on 1 S•pt8mbor 2024 ash Funds on 31 Augu$l 2025 18.681 96.626 115307 48.858 47,768 96 e26 These finBntsal stateftnts are a¢pted on behalfof the Charity by.. Slgned.. BgnB 0818d.. 29*01. 202G hto ito, Tru51e Page 8
100 8 FIRST FOUNDATIOPI NOTES TO THE ACCOUNTS Basi$ of Accountlng As the Chantys income less than £250,000 for thÈ year, the Trustee$, in accordance wtth the guidan published by the Charities Commission, have prepared th8 ac¢oun15 on a rectipts an pByrnenls b8sis. As 8 r11, the Charily is exempl from the requirements of The Charities SORP IFRS 1021. The Trustees age that the Costs of prÈparing the accounts on 3n accrwls basis and in line with the wuirernents of The Charities SORP IFRS 1021, would rK)t onty far oUe1gh the bengfit$ bul that there WDuld 8180 be no maleri81 differences lo the basb5 currently 8dopted. Trustees agreed Ihal these costs woul¢J be far bett8r utillsed in the projects Ihal the Charity wns aNI that in order lo assisl the rea¢fer of the arxx)unts. further InfomialK)n than that rUled would be disck)s8d Sn th8 note5 to Ihe5e accounts. These acrA)unis therefore conialn a summary of tnDn8y received and tThon8y SnI during the period and 8 list ofassets and liabilrfies at the end DI th8 period. Usually, cash ffjceived and cash spent will inJde transactFtsns through bank a¢counts and cash in hand. A54ets and Llabilities The ¢hariiy has no a86e¢s other than the cash re58rves 1¢ hold5 as dssck)sed on page 8. The outs18nding Iiabllities at 31 Aiigu5t 2025 arè an accrued VAT Il4.11ty of £19712024.. £1,027) thKh 11 be selued as part of its October quarterty return and £5,929 in r88per of tolal lease commiltnents under a car ntalagreernent which expires on 13 June 2027 12024-. £9,91. Reslrpctod and Unrestrleted Funds The Charity is funde(I Ihrough a Mixtu of individual donats'on5, fundrnising events, Corporal donation5 and Government body doDalions and 8rAtts thls income between Restricted and UnreslrKted Funds. Reslri¢ted Funds ar8 fu$ raised by the Charfty whh are to be used for spec¥fic purposes in acrorfJanc8 with Ihe wishes or r&quirÈmenls of the donDrs. Unrestrict8d Funds are general lunds raised whith are avaiLqbk lor use at the dwrelion ol th8 Trvsiees lo deliver Ihe general rJjectives ol the Char4tyand which have nol been designated fw any tstheT purposes. A breakdown of the income retdved 8nd cash reserves between Re51ricted and Unrostricted Funds for Ihe year ended 31 August 2025 is as follows.. Y8ar ended 31 August 2025 Year eThded 31 August 2024 Reslricled Unrestricted 94,359 10 194879 94,750 C86h reserves Year ended 31 August 2025 Yeai ended 37 Au9Us12024 Re51ricted unrestrtea 7,500 Pagè 9
100 8 FIRST FOUNDATION NOTES TO THE ACCOUNTS Icontl Tiu$te¢$' remUn¢tIOn The Trustees GeIVed ¥emunertition. benefits or expertses durfng the year {2024.. £Nill. Related Party Tran$a¢tÉon$ Tre We no releled party Iransacbons durin9 yo8r. P8g¢ 10